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Exemptions & Exclusions


Exempt Properties

North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Any owner claiming exemption, with the exception of the U.S. Government, the State of N.C., and the counties and municipalities of the State, must file an application for exemption by January 31.

Examples of property exempt from taxation are:

  • Real and personal property used for religious purposes (NC General Statute 105-278.3)
  • Real and personal property used for educational purposes (NC General Statute 105-278.4)
  • Real and personal property of religious educational assemblies used for religious and educational purposes (NC General Statute 105-278.4)
  • Real and personal property used for charitable purposes (NC General Statute 105-278.6)
  • Real and personal property used for educational, scientific, literary, or charitable purposes (NC General Statute 105-278.7)
  • Real and personal property used for charitable hospital purposes (NC General Statute 105-278.8).

Senior Citizen / Disabled Exclusion

** Applications will be available beginning January 1, 2008**
North Carolina will exclude from property taxes the first $25,000 or 50% (whichever is greater) of assessed value for real property, or a mobile home, occupied by the owner as their permanent residence. The deadline to submit a completed application form is June 1. To qualify for the exclusion, applicants must meet both of the following requirements:

  1. Must be 65 years old or older, or totally and permanently disabled. If not 65 years old but totally and permanently disabled, you will need a certificate from a physician licensed to practice medicine in North Carolina. It is essential that the certificate state your disability is total and permanent.
  2. Total annual income for both applicant and spouse must not exceed $25,000. Income is defined as all money received other than gifts or inheritance from a spouse, ancestor or descendant. For married applicants residing with their spouse, the income of both spouses must be included, even if only one is an owner of the property.

If you are currently receiving the exclusion, you do not need to reapply unless your permanent residence has changed. Current recipients are required to notify our office if your income now exceeds $25,000 or you are no longer totally and permanently disabled.

If the person receiving the exclusion last year was deceased prior to January 1:

  • The person required by law to list the property must notify the Wake County Revenue Department.
  • The surviving spouse or joint property owner is required to reapply for the exclusion if qualified.

Failure to make any of these notices before June 1 will result in penalties, interest, and the loss of the exclusion.

You may obtain an application form from the Wake County Revenue Department by calling 919-856-5400.


Military Exemption

If you are currently on active duty in North Carolina and your home of record is in another state, you may not be subject to personal property and registered vehicle taxes in North Carolina.

Registered Vehicle bills – Return the tax bill along with a copy of your Leave & Earnings Statement (LES) that was issued during the same time period the vehicle was registered in North Carolina. For an adjustment of the bill, the active duty military member must be on the title of the vehicle.

Personal Property bills – For an adjustment of tax bills containing personal property such as mobile homes, boats, unlicensed vehicles, etc, return the tax bill along with a copy of your Leave & Earnings Statement (LES) that was issued closest to the January 1 prior to the date of the tax bill.


Disabled Veteran's Relief

The State of North Carolina does not allow for automatic property tax exclusions for disabled veterans; however, a disabled veteran receiving benefits under Title 38 of the United States Code 2101 may qualify for tax relief of the first $38,000 in assessed real estate value if the following criteria are met:

  • The property is owned by and used as a residence for the applicant
  • The dwelling has been specially adapted to accommodate a service-connected disability
  • The adaptation was completed at the expense of the U.S. Government through a grant under Title 38.

This relief is the total amount of exclusion applicable to the property.

In addition, a motor vehicle owned by the veteran may be exempt from taxation if the following criteria are met:

  • The vehicle is altered with special equipment to accommodate a service-connected disability
  • The alteration was completed at the expense of the U.S. Government through a grant under Title 38.

For additional information, or to apply for a disabled veteran benefit, please call 919-856-5400.